Effects of internal control in fraud prevention in cooperative banks around Cavite / by Honey Mae C. Mariño, Gladys E. Mercado, Raissa Mae A. Rabanera.

By:

Mariño, Honey Mae C [author]

Contributor(s):

Material type: Text

TextLanguage: English Publication details: Indang, Cavite : Cavite State University- Main Campus, 2022.Description: xv, 100 pages : illustrations ; 28 cmContent type:

text

Media type:

unmediated

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volume

Subject(s):

DDC classification:

334 M33 2022

Online resources:

Click here to view the Abstract and Table of Contents

Production credits:

College of Economics, Management, and Development Studies (CEMDS)

Abstract: MARINO, HONEY MAE co, MERCADO, GLADYS E., RABANERA, RAISSA MAE A. Effects of Internal Control in Fraud Prevention in Cooperative Banks Around Cavite. Undergraduate thesis. Bachelor of Science in Accountancy. Cavite State University, Indang Cavite. August 2022. Adviser: Dr. Dolores L. Aguilar, CPA. Every financial institution is susceptible to fraud, even a cooperative bank. It is, indeed, an inherent danger of business operations; hence, the prevention of it is given utmost attention. The study was conducted to assess and identify the effects of the effectiveness of internal control in fraud prevention of cooperative banks around Cavite. It was carried out among the cooperative banks in Cavite from April 2021 to June 2022. The study aimed to describe the profile of the participants and business profile of the cooperative banks and the level of effectiveness of the components of internal control as well as their fraud risk management. The study employed descriptive and causal/explanatory research designs, with purposive sampling under non-probability as the sampling technique. Through the use of adapted and modified survey questionnaires, data were gathered and analyzed statistically. It was shown that the majority of the participants' age ranged from 26 to 33 years old, female. Moreover, most of the participants worked for cooperative banks for not more than 5 years. Cooperative banks which participated in the study had more than 90 members and operated for more than 16 years now. The results revealed that the internal controls and their fraud risk management were both highly effective. The findings demonstrated that the internal control system had a significant effect on fraud prevention and/or reduction. Thus, keeping a great and proper implementation of internal controls will surely help managements in preventing and/or reducing fraud risk.

List(s) this item appears in: Theses 2023

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Holdings
Item type	Current library	Collection	Call number	Materials specified	URL	Status	Notes	Date due	Barcode
Theses / Manuscripts	Ladislao N. Diwa Memorial Library Theses Section	Non-fiction	334 M33 2022 (Browse shelf(Opens below))		Link to resource	Room use only	T-8953		00081813

Thesis (Bachelor of Science in Accountancy) Cavite State University.

Includes bibliographical references.

College of Economics, Management, and Development Studies (CEMDS)

MARINO, HONEY MAE co, MERCADO, GLADYS E., RABANERA, RAISSA MAE A.
Effects of Internal Control in Fraud Prevention in Cooperative Banks Around Cavite.
Undergraduate thesis. Bachelor of Science in Accountancy. Cavite State University,
Indang Cavite. August 2022. Adviser: Dr. Dolores L. Aguilar, CPA.
Every financial institution is susceptible to fraud, even a cooperative bank. It is, indeed,
an inherent danger of business operations; hence, the prevention of it is given utmost attention.
The study was conducted to assess and identify the effects of the effectiveness of
internal control in fraud prevention of cooperative banks around Cavite. It was carried out
among the cooperative banks in Cavite from April 2021 to June 2022. The study aimed to
describe the profile of the participants and business profile of the cooperative banks and the
level of effectiveness of the components of internal control as well as their fraud risk
management.
The study employed descriptive and causal/explanatory research designs, with
purposive sampling under non-probability as the sampling technique. Through the use of
adapted and modified survey questionnaires, data were gathered and analyzed statistically. It
was shown that the majority of the participants' age ranged from 26 to 33 years old, female.
Moreover, most of the participants worked for cooperative banks for not more than 5 years.
Cooperative banks which participated in the study had more than 90 members and operated for
more than 16 years now.
The results revealed that the internal controls and their fraud risk management were both
highly effective. The findings demonstrated that the internal control system had a significant
effect on fraud prevention and/or reduction. Thus, keeping a great and proper implementation of
internal controls will surely help managements in preventing and/or reducing fraud risk.

Submitted to the University Library 08/18/2022 T-8953

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